Wisconsin § 701.1108 Power to treat capital gains as part of a distribution.

Wisconsin Statutes

§ 701.1108 — Power to treat capital gains as part of a distribution.

Wisconsin § 701.1108

Ch. 701Trusts

Subch.subch. XI of ch. 701 SUBCHAPTER XI

UNIFORM PRINCIPAL AND INCOME ACT

This text of Wisconsin § 701.1108 (Power to treat capital gains as part of a distribution.) is published on Counsel Stack Legal Research, covering Wisconsin primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wis. Stat. § 701.1108 (2026).

Text

701.1108  Unless prohibited by the will or trust instrument, a fiduciary may cause gains from the sale or exchange of estate or trust property, as determined for federal income tax purposes, to be taxed for federal income tax purposes as part of a distribution of income that has been increased by an adjustment from principal to income under s. 701.1104 , of a unitrust distribution, of a fixed annuity distribution, or of a principal distribution to a beneficiary.

Free access — add to your briefcase to read the full text and ask questions with AI

701.1108 Unless prohibited by the will or trust instrument, a fiduciary may cause gains from the sale or exchange of estate or trust property, as determined for federal income tax purposes, to be taxed for federal income tax purposes as part of a distribution of income that has been increased by an adjustment from principal to income under s. 701.1104 , of a unitrust distribution, of a fixed annuity distribution, or of a principal distribution to a beneficiary.